EXHIBIT 23
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 3, 2000 (except for the
workforce reduction announcement described in Note P, as to which the date is
February 4, 2000) relating to the consolidated financial statements, which
appears in BellSouth Telecommunications, Inc.'s Annual Report on Form 10-K for
the year ended December 31, 1999 which is incorporated in this Registration
Statement by reference to the Company's Registration Statement on Form S-3 (File
No. 333-77815). We also consent to the reference to us under the heading
"Independent Accountants" in the Company's Registration Statement on Form S-3
(File No. 333-77815).
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Atlanta, Georgia
December 7, 2000
